https://www.taxtmi.com/caselaws?id=404615 Advertisement and promotional rights under the Marketing and Advertising Agreement were examined by their substance, not their label, and were held not to constitute royalty or fees for technical services under the India-Mauritius DTAA; in the absence of a permanent establishment, the Mauritian recipient's income was treated as business profits not chargeable in India. For payments relating to games played in India, the amount was characterised as income of a non-resident sports association linked to the sporting event, so section 194E applied as a special withholding provision. The payer was therefore required to deduct tax at the statutory rate under section 194E, independent of section 195 and the treaty position. en-us Thu, 18 Feb 2021 00:00:00 +0530 Tue, 08 Jun 2021 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404615 Advertisement and promotional rights under the Marketing and Advertising Agreement were examined by their substance, not their label, and were held not to constitute royalty or fees for technical services under the India-Mauritius DTAA; in the absence of a permanent establishment, the Mauritian recipient's income was treated as business profits not chargeable in India. For payments relating to games played in India, the amount was characterised as income of a non-resident sports association linked to the sporting event, so section 194E applied as a special withholding provision. The payer was therefore required to deduct tax at the statutory rate under section 194E, independent of section 195 and the treaty position. Case-Laws Income Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404615